IOWA CITY, Iowa (AP) —  A group that insures local governments across Iowa is going to court to try to block the state auditor from reviewing its spending, including travel to out-of-state vacation destinations. The Iowa Communities Assurance Pool (ICAP), which is owned by cities, counties and other governments, argues in a legal petition that it is not a “governmental subdivision” and that State Auditor Rob Sand has no authority to examine its finances. Sand’s office began reviewing the pool’s spending in October after The Associated Press reported that its directors have routinely held public meetings at vacation resorts in Florida every February and Michigan every August.